Judgement When the assessee has not taken the benefit of the CENVAT credit, there is no liability to pay interest (Ambika Cotton Mills Ltd vs. Commissioner of GST & Central Excise)(Customs, Excise and Service Tax Appellate Tribunal) (23.04.2024)The Appellants are manufacturers of cotton yarn which they are clearing on payment of duty under Notification No. 29/2004-CE and also availing full ex.... MANU/CC/0123/2024ExciseWhen the income arising from various activities stand reflected in public documents, there cannot be suppression or misstatement on part of Assessee (Shri Pravesh Kumar Maurya vs. Commissioner of Central Excise and CGST, Allahabad)(Customs, Excise and Service Tax Appellate Tribunal) (24.04.2024)In facts of the present case, the demand was raised on the basis of third party information i.e. data revealed from ITR/Form 26-AS from Income Tax Dep.... MANU/CN/0077/2024Service TaxWinding up proceedings pending before High Courts, which are at a nascent stage ought to be transferred to the NCLT (Ester Industries Ltd. Vs. Indus Polyfilms Specialists Pvt. Ltd. (Neutral Citation: 2024 : DHC : 3168))(High Court of Delhi) (24.04.2024)The instant Company Petition has been instituted under Sections 433(e), 434 and 439 of the Companies Act, 1956 seeking winding up of the Respondent co.... MANU/DE/3008/2024Company If parties to a dispute agree to choose jurisdiction of a particular Court, that Court alone has jurisdiction to decide the dispute (Bajaj Plasto Industries and Ors. Vs. Pendo Plast Pvt. Ltd. (Neutral Citation: 2024 : DHC : 3152))(High Court of Delhi) (23.04.2024)The limited question that arises in the present petition filed under Article 227 of the Constitution of India, 1950 invoking the supervisory jurisdict.... MANU/DE/3007/2024CivilAmounts covered by security deposits under the agreements constitute financial debt (Global Credit Capital Limited and Ors. Vs. Sach Marketing Pvt. Ltd. and Ors. (Neutral Citation: 2024 INSC 340))(Supreme Court) (25.04.2024)Present appeals take exception to judgments and orders passed by the National Company Law Appellate Tribunal (NCLAT). The issue involved is whether th.... MANU/SC/0348/2024InsolvencyMere non-communication of acceptance of resignation to the employee would not render termination invalid (Shriram Manohar Bande Vs. Uktranti Mandal and Ors. (Neutral Citation: 2024 INSC 337))(Supreme Court) (25.04.2024)In the facts of present case, Respondent No. 1 is an educational society. The Appellant came to be appointed as an Assistant Teacher and was dischargi.... MANU/SC/0349/2024Service